ROBA TRANSFERT: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ROBA TRANSFERT
Largest movements
- Stocks and contracts -€97,000
down €97,000 (-94.2%), from €102,961 to €5,961
- Receivables within one year +€56,976
up €56,976 (+84.1%), from €67,772 to €124,747
of which Trade receivables: +€79,365
- Cash +€47,626
up €47,626 (+151.4%), from €31,456 to €79,082
mainly Stocks and contracts (+€97,000) and Net result for the year (+€17,712)
- Intangible fixed assets -€3,000
down €3,000 (-33.3%), from €9,000 to €6,000
- Profit (loss) carried forward +€17,712
up €17,712 (+329.7%), from €5,373 to €23,084
- Trade debts -€11,997
down €11,997 (-7.0%), from €171,014 to €159,017
- Gross operating margin +€29,763
up €29,763 (+40.1%), from €74,291 to €104,054
- Financial charges +€5,073
up €5,073 (+7122.7%), from €71 to €5,144
- Staff costs +€3,302
up €3,302 (+4.7%), from €70,180 to €73,482
From the 2022 result to the 2023 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €217,389 | €221,831 | +€4,442 | +2.0% |
| Fixed assets | 21/28 | €15,200 | €12,040 | -€3,160 | -20.8% |
| Intangible fixed assets | 21 | €9,000 | €6,000 | -€3,000 | -33.3% |
| Tangible fixed assets | 22/27 | €4,000 | €3,840 | -€160 | -4.0% |
| Furniture and vehicles | 24 | €4,000 | €3,840 | -€160 | -4.0% |
| Financial fixed assets | 28 | €2,200 | €2,200 | = | 0.0% |
| Current assets | 29/58 | €202,189 | €209,791 | +€7,602 | +3.8% |
| Stocks and contracts in progress | 3 | €102,961 | €5,961 | -€97,000 | -94.2% |
| Stocks | 30/36 | €102,961 | €5,961 | -€97,000 | -94.2% |
| Amounts receivable within one year | 40/41 | €67,772 | €124,747 | +€56,976 | +84.1% |
| Trade receivables | 40 | €45,383 | €124,747 | +€79,365 | +174.9% |
| Other amounts receivable | 41 | €22,389 | - | -€22,389 | |
| Cash at bank and in hand | 54/58 | €31,456 | €79,082 | +€47,626 | +151.4% |
| Total equity and liabilities | 10/49 | €217,389 | €221,831 | +€4,442 | +2.0% |
| Equity | 10/15 | €14,433 | €32,144 | +€17,712 | +122.7% |
| Contributions | 10/11 | €7,200 | €7,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Share premium | 1100/10 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,373 | €23,084 | +€17,712 | +329.7% |
| Amounts payable | 17/49 | €202,956 | €189,686 | -€13,270 | -6.5% |
| Amounts payable within one year | 42/48 | €202,956 | €189,686 | -€13,270 | -6.5% |
| Trade debts | 44 | €171,014 | €159,017 | -€11,997 | -7.0% |
| Suppliers | 440/4 | €171,014 | €159,017 | -€11,997 | -7.0% |
| Taxes, remuneration and social security | 45 | €31,942 | €30,670 | -€1,272 | -4.0% |
| Taxes | 450/3 | €13,367 | €17,463 | +€4,096 | +30.6% |
| Remuneration and social security | 454/9 | €18,575 | €13,207 | -€5,368 | -28.9% |
| Remuneration, social security and pensions | 62 | €70,180 | €73,482 | +€3,302 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,543 | €4,560 | +€1,017 | +28.7% |
| Other operating charges | 640/8 | €2,737 | €2,391 | -€346 | -12.6% |
| Gross operating margin | 9900 | €74,291 | €104,054 | +€29,763 | +40.1% |
| Operating profit (loss) | 9901 | -€2,169 | €23,621 | +€25,790 | |
| Financial charges | 65/66B | €71 | €5,144 | +€5,073 | +7122.7% |
| Recurring financial charges | 65 | €71 | €5,144 | +€5,073 | +7122.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,240 | €18,477 | +€20,717 | |
| Income taxes | 67/77 | €160 | €765 | +€605 | +377.1% |
| Profit (loss) for the period | 9904 | -€2,401 | €17,712 | +€20,112 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,401 | €17,712 | +€20,112 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.